Rule 13, Uttar Pradesh Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2009 [S7V-C5M]
As at 7 September 2026. In force from 24 January 2009.
Safe custody.—Every input service distributor shall keep every refund claim to which these rules apply in a receptacle or place reserved for the purpose at the premises where the distribution of input tax credit is carried on, shall record in Form GST EWB-01 the description of every refund claim so kept and the date on which it was received, and shall furnish a copy of the record to the Commissioner within ten days of the close of each year.
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